目前世界各國所採行的空氣污染防機政策，固然以直接管制居多，直接對污染者，依據其污染物的排放量而課徵空氣污染稅者，幾乎沒有。然而，在空氣污染漸趨嚴重的今天，尋求一個有效率的防治政策，也是各國政府迫切需要去完成的事。因此，對於在理論上普受經濟學家推崇的課徵污染稅政策，值得深入瞭解，以供決策參考之用。

早在二十世紀初，Pigou教授即主張政府為了改善資源配置的效率，宜對造成外部不經濟的活動課稅，其稅率等於該項活動的邊際社會成本。因此，政府對引起空氣污染的活動，課徵空氣污染稅之理論，可溯源至Pigou的主張。本文第二章將污染稅政策與另外三項防治污染政策做個比較，以利說明污染稅的優點與限制。第三章則從稅基的選擇、稅率的決定、市場結構的考慮、納稅義務人的範圍、長短期的稅率調整及一般均衡下稅率的決定等方面，對於政府課徵空氣污染稅的理論，進行概括性的討論。在第四章中，分別就對公營事業課徵污染稅的效果問題、如何衡量防治空氣汙染的利益及污染防治的公平面等項主題，加以探討。第五章是根據以台北市民為訪查對象的問卷資料，研究具有某些特性的人，他贊成政府課徵空氣污染稅之減少污染效果，優於課處違規罰鍰的機率有多大？結果發現：中所得變數及職業別變數，對上述機率，呈現正值的影響，而高所得變數與居住地區別變數，則呈現負值的影響。在本文最後，則根據前面各章的討論，作結論與建議。

一、中文書籍部分
1.李文傳，台北市空氣污染之疾病成本分析，逢甲大學經濟研究所碩士論文，民國七十一年六月。
2.蔡茂松，環境經濟學概要，台北：南宏圖書有限公司，民國六十七年三月。
3.吳祥華，台北市電動玩具管理政策之研究-模型之建立與實證分析，台北：雙葉書廊，民國七十二年元月初版。
4.現代人與其工業環境研討會報告，東海大學出版，民國六十七年五月。
二、中文期刊雜誌部分
1.張曉春、林端合著，轉捩點上談公害問題，中國論壇第十四卷第十期，台北：中國論壇社出版，民國七十一年八月二十五日，第四十九頁。
2.虞桐，生活在台北市嚴重的空氣污染中，生活與環境第一卷第六期，台北：生活與環境雜誌社出版，民國七十一年四月，第二至五頁。
三、西文書籍部分
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2. Atkins. M.H. and J.F. Lowe(1977),Pollution Control Costs in Industry :AnEconomic Study, Pergamon Press, Oxford.
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4. Baumol, W. J. and W. E. Oates(1975), The Theory of Environmental Policy, Prentice-Hall Inc., Englewood Cliffs, New Jersey.
5._________ ( 1979),Economics, Environmental Policy, and the Quality of Life, Prentice-Hall Inc., Englewood Cliffs, New Jersey.
6. Berry, B.J.L.and F.E. Horton(1974), Urban Environmental Management Planning for Pollution Control, Prentice-Hall Inc., Enqlewood Cliffs, New Jersey.
7. Bird, R.M. and O. Oldman ed. (1975), Readings on Taxation in Developing Countries, Third Edition, The Johns Hopkins University Press, Baltimore.
8. Bish, R.L. and H.O. Nourse (1975),Urban Economics and Policy Analysis, McGraw-Hill Book Company, New York.
9. Bish , R. L. and R.J. Kirk(1974) ,Economic Principles and Urban Problems, Prentice-Hall Inc., Englewood Cliffs, New Jersey.
10. Bohm. P. and A.V. Kneese(1974),The Economics of Environment, Reprinted Edition, The Macmillan Press Ltd.,London.
11. Brannon.G.M. ed. (1975), Studies in Energy Tax Policy, Ballinger Publishing Company, Cambridge, Mass.
12. Canter. L.W. (1977) ,Environmental Impact Assessment, McGraw-Hill Book Company, New York.
13. Charnes, A. and W.R. Lynn ed. (1975), Mathematical Analysis of Decision Problems in Ecoloqy, Springer-Verlag, Berlin.
14. Colin MacAndrews and Chia Lin Sien ed. (1979), Developing Economics and Environment: The Southest Asian Experience, McGraw-Hill International Book Company, Singapore.
15. Dewees, D.N. (1974), Economics and Public Policy: The Automobile Pollution Case, The MIT Press, Cambridge.
16. Dooley, M.P., H.M. Kaufman and R.E. Lombra ed. (1979), The Political Economy of Policy-Making, Sage Publications Ltd.,Beverly Hills.
17. Dorfman, R. and N.S. Dorfman ed. (1972), Economics of the Environment : Selected Readings, W.W. Norton & Co., Inc., New York.
18. Eisenbud, M. (1978), Environment, Technology, and Health: Human Ecology in Historical Perspective, New York University Press.
19. Freeman, A.M. Ⅲ(1979), The Benefits of Environmental Improvement : Theory and Practice, The Johns Hopkins University Press ,Baltimore.
20. Freeman, A.M.III. R.H. Haveman and A.V. Kneese(1973), The Economics of Environmental Policy. John Wiley & Sons, Inc., New York.
21 .George, K.D. and J. Shorey(1978), The Allocation of Resources: Theory and Policy, George Allen and Unwin(Publishers) Ltd., London.
22. Hagevik, G., D.R. Mandelker and R.K. Brail(1974), Air Quality Management and Land Use Planning: Legal, Administrative, and Methodological Perspectives, Praeger Publishers, New York.
23. Hjalte, K ., K. Lidgren and I. Stahl(1977),Environmental Policy and Welfare Economics, Cambridge University Press, London.
24. James, D.E. et al(1978), Economic Approaches to Environmental Problems: Techniques and Results of Empirical Analysis, Elsevier Scientific Publishing Company, Amsterdam.
25. Juster, F.T. ed.(1977), The Distribution of Economic Well-Being, Ballinger Publishing Company, Cambridge, Mass.
26. Kneese, A.V. and B.T. Bower ed. (1972), Environmental Quality Analysis: Theory and Method in the Social Sciences, The Johns Hopkins University Press, Baltimore.
27. Kneese, A.V. and C. L. Schultze (1975), Pollution, Prices, and Public Policy, The Brokings Institution, Washington, D.C.
28. Kohn, R.E.(1975), Air Pollution Control, Lexington Books, D.C. Health and Co., Lexington, Massachusetts.
29. Lakshmanan, T.R. and P. Nijkamp ed. (1980), Economic-Environmental- Energy Interactions: Modeling and Policy Analysis, Martinus Nijhoff Publishing, Boston.
30. Lin, A.Y. Steven(1976), Theory and Measurement of Economic Externalities, Academic Press, New York.
31. Maler, K.G. (1974), Environmental Economics: A Theoretical Inquiry The Johns Hopkins University Press, Baltimore.
32. Mills, E. S. (1978), The Economics o Environmental Quality, W.W. Norton & Co. Inc., New York.
33. Yew-Kwang Ng(1979), Welfare Economics, Macmillan Press Ltd., London.
34. Pindyck, R.S. and D.L. Rubinfeld(1981), Econometric Models and Economic Forecast, Second edition, McGraw-Hill Book Company.
35. Russell, R.R. and M. Wilkinson(1979), Microeconomics: A Synthesis of Modern and Neoclassical Theory. 華泰書局翻印，台北。
36. Seneca, J.J. and M.K. Taussig(1974), Environmental Economics, Prentice-Hall, Inc., Englewood Cliffs, New Jersey.
37. Siebert, H. (1981) . Economics of the Environment, Lexington Books D.C. Heath and Company, Lexington, Massachusetts.
38. Singer, N.M. (1976), Public Microeconomics, Little Brown & Company, Boston.
39. Wang, N.T. (1976), Taxation and Development, Praeger Publishers,. Inc., New York.
40.Walter, I.(1975), International Economics and Pollution, Macmillan Press Ltd., London.
41.Wolozin, H. ed.(1974), The Economics of Pollution, General Learning Corporation, Morristown.
四、西文期刊部分
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8. Burrows. P. (1979)," Pigovian Taxes, Polluter Subsidies, Regulation, and the Size of a Polluting Industry." Canadian Journal Of Economics 12(August),PP.494-501.
9. Byrne, R.F. and M.H. Spiro(1973)," On Taxation as a Pollution Control Policy." Swedish Journal of Economics 75( March), PP.105-09.
10. Carter, G.H. (1980)," Spatial Considerations in the Control of Pollution," The South African Journal of Economics 48(2,June), PP.203-10.
11. Carlton, D.W. and G.C. Loury(1980)," The Limitations of Pigovian Taxes as a Long-Run Remedy for Externalities,"The Quarterly Journal of Economics XCV (3,November), PP.559-66.
12. Coelho, P.R.P. (1976),"Polluters’ Profits and Political Response：Direct Control Versus Taxis: Comment, " American Economic Review 66(5, December) , PP.976-78.
13. Common, M.S.(1977)," A Note on the Use of Taxes to Control Pollution." Scandinavian Journal of Economics, PP.346-49.
14. Cordes, J.J (1980)," The Relative Efficiency of Taxes and Standards, " Public Finance 35(3), PP. 339-42.
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16. Donaldson, D. and P. Victor(1970)," On the Dynamics of Air Pollution Control," Canadian Journal of Economics 3(August) PP.422-31.
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21.Highton, N.H. and M.G. Webb(1981)," On the Economics of Pollution Control for Sulphur Dioxide Emissions," Energy Economics, April, PP. 83-90.
22. Holcombe, R.G. and R.E. Meiners(1980)," Corrective Taxes and Auctions of Rights in the Control of Externalities," Public Finance Quarterly 8(3, July),PP.345-49.
23._________ (1981)," Corrective Taxes and Auctions of Rights in the Control of Externalities : A Reply," Public Finance Quarterly 9(October) , PP. 479-84.
24. Hotelling, H.(1938)," The General Welfare in Relation to Problems of Taxation and of Railway and Utility Rates," Econometrica 6( July), PP. 242-69.
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26. Lareau, T.J. (1981)," Alternate Stationary Source Air Pollution Control Policies: A Welfare Analysis," Public Finance Quarterly 9(July) ,PP.281-307.
27. Main, R.S. and C.W. Baird(1976)," Polluters’ Profits and Political Response: Direct Control Versus Taxes-Comment,"American Economic Review 66 (5,December), PP. 979-80.
28. Mishan, E.J.(1971)," The Postwar Literature on Externalities: An Interpretive Essays," Journal of Economic Literature, 9, PP. 1-28.
29.__________ (1974)," What Is the Optimal Level of Pollution?" Journal of Political Economy 82(6),PP.1287-99.
30. Misiolek, W.S. (1980)," Effluent Taxation in Monopoly Markets,” Journal of Environmental Economics and Management 7(June),PP.103-07.
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32. Oates, W.E. and D.L. Strassmann(1978)," The Use of Effluent Fees to Regulate Public Sector Sources of Pollution: An Application of the Niskanen Model," Journal of Environmental Economics and Management 5, PP.283-91.
33. Oates, W.E. (1981 ) ," Corrective Taxes and Auctions of Rights in the Control of Externalities：Some Further Thoughts," Public Finance Ouarterly 9(October) , PP.471-78.
34. Oates, W.E. and D.L. Strassmann(1982)," Effluent Fees and Market Structure, " unpublished paper.
35. Ogden, D.C.(1966)," Economic Analysis of Air Pollution." Land Economics 42 (2,May),PP. 137-47.
36. Plott, C.R.(1966), " Externalities and Corrective Taxes." Economica 33(February) , PP. 84-87.
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38. Ridker, R.G and J.A. Henning(1967)," The Determinants of Residential Property Values with Special Reference to Air Pollution ,"Review of Economics and Statistics 49(May),PP.246-57.
39. Russel, C.S. and W.J. Vaughan(1975) , "On Taxation as a Pollution Control Policy : A Comment ," Swedish Journal of Economics 77( June),PP 245-51.
40. Schinidt, P. and R.P. Strauss(1975)," The Prediction of Occupation Using Multiple Logit Models," International Economic Review 16(2.June),PP.471-86.
41. Smith, V.K.(1976)," A Note on Effluent Charges and Market Structure," Journal of Environmental Economics and Management 2.PP.309-11.
42. Rose-Ackerman Susan(1973)," Effluent Charges: A Critique," Canadian Journal of Economics 6(4),PP.512-28.
43. Thomas, V. (1980)," Welfare Cost of Pollution Control," Journal of Environmental Economics and Management 7(June) ,PP.90-102.
44. Thompson, E.A. and R. Batchelder(1974)," On Taxation and the Control of Externalities: Comment," American Economic Review 64(3),PP.467-71.